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All Journal JURNAL RISET AKUNTANSI DAN AUDITING JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN ACCOUNTABILITY JURNAL LPPM BIDANG EKOSOSBUDKUM Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Ipteks Akuntansi Bagi Masyarakat The Contrarian: Finance, Accounting, and Business Research Riset Akuntansi dan Portofolio Investasi
Jessy D. L. Warongan, Jessy D. L.
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : ACCOUNTABILITY

 1 
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, TEKNOLOGI INFORMASI, REVIU LAPORAN KEUANGAN DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PADA PEMERINTAH PROVINSI SULAWESI UTARA Kalumata, Merlyn C. T.; Ilat, Ventje; Warongan, Jessy D. L.
ACCOUNTABILITY Vol 5, No 2 (2016): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.14432.5.2.2016.152-167

Abstract

This study aims to examine the effect of human resources competence, information technology, review of financial statement and internal control system on the quality of financial statement in Government of North Sulawesi. The variables in this study consist of independent variable :human resources competence (X1), information technology (X2), review of financial statement (X3) and internal control system (X4).On the other hand, the dependent variable is the quality of financial statement (Y). Data were analyzed by multiple linear regression analysis (multiple regression). The results indicate that human resources competence, information technology, review of financial statement and internal control system simultaneously have a significant influence on the quality of financial statement. The value of the coefficient of determination shows that human resources competence, information technology, review of financial statement and internal control system simultaneously contribute to the quality of financial statement.R2 is 71.3%, it means those dependent variables affect the quality of financial statement by 71.3%. While the remaining of 28.7% is influenced by other variables which are excluded within this research. Partial test results show that information technology, review of financial statement and internal control system have a significant impact on the quality of financial statement. Human resources competence has no significant impact on the quality of financial statement. Keywords        :           quality of financial statement, human resources competence, information technology, review of financial statement, internal control system
FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN SISTEM AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (SAKIP) PADA PEMERINTAH PROVINSI SULAWESI UTARA Tahir, Harsya K.; Poputra, Agus T.; Warongan, Jessy D. L.
ACCOUNTABILITY Vol 5, No 2 (2016): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.14423.5.2.2016.37-51

Abstract

The purpose of this research is to analysis the factors which affecting the implementation of the SAKIP in Government of North Sulawesi, the contain is factor awareness on the laws and regulation (X1), factor organizational  commitment (X2) and factor role of APIP (X3) toward implementation of SAKIP (Y). Method that use in this research are quantitative method. The data analysis technique has been done by using the multiple linear regressions analysis. Result of the research according the partial test show that awareness on the laws and regulation no significantly effect to the implementation of SAKIP, whereas the organizatoinal commitment and role of APIP has significantly effect to the implementation of SAKIP. The value from coefficient of determination test amount of 43,7% has been effect by awareness on the laws and regulation, organizatoinal commitment, role of APIP, whereas the remaining 56,3% is influenced by other factors outside this research. Keywords  : awareness of the laws and regulation, commitment of organization, role of APIP, and SAKIP
ANALISIS POTENSI PAJAK DAERAH DALAM PENINGKATAN PENDAPATAN ASLI DAERAH DI KOTA BITUNG Wenur, Gebriany Pirade; Karamoy, Herman; Warongan, Jessy D. L.
ACCOUNTABILITY Vol 5, No 2 (2016): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.14437.5.2.2016.224-236

Abstract

Economic development requires government and the community to develop and explore the potentials of the region to supporting the better economy in the future. Local Tax is one of regional revenues that has an important role in supporting the implementation of regional development of Bitung. High earnings of local taxes will increase revenue (PAD) so the local government are expected to explore the revenue sources (PAD) in improving Local Revenue (PAD) as to reduce dependence on the central government. This study is aimed to quantify and determine the potential of local taxes in the realization of the projected increase regional revenue in Bitung City. This research uses qualitative method with descriptive approach. Based on research and survey, Bitung City has unexplored local taxes potential by the local government (DIPENDA) to be explore. In 2016 to 2020 local taxes potential revenue has been projected to rising of 25 percent. Keywords: Potential, Local Taxes, Local Revenue (PAD)
Co-Authors Agus T. Poputra Angelina, Junita Anggraini, Agittashela Boyoh, Jonathan Karlo David P. E. Saerang David Paul Elia Saerang Frasawi, Jusuf Habel Gahung, Priska Claudia Gebriany Pirade Wenur Grace G Lewedalu, Grace G Herman Karamoy I Gede Suwetja Indrawati, Ni Made S. Jantje Tinangon Jenny Morasa Jullie J Sondakh Kalumata, Merlyn C. T. Korompis, Claudia W. M. Kotta, Oktofianus Franszeblum Latjandu, Lady D. Latjandu, Lady Diana Lidya A. Maramis, Lidya A. Lintje Kalangi Maalangga, Michael Aaron Manengkey, Tesalonika Ave Mewengkang, Prischa Natalia Debora Mokoagow, Selviani Nangoi, Grace B Nangoy, Grace Nathania Ch. E. Sasuwuk, Nathania Ch. E. Palullungan, Junita Pasang, Jaines Pawama, Shinta D. Rotinsulu, Paula Sardjono, Olivia Y. M. Siahaan, Josua Jonathan Stanley K. Walandouw Steven J. Tangkuman Suenaung, Evilyn Mega Anjali Syermi S.E. Mintalangi Tahir, Harsya K. Tamyn, Linda Ignatia Tulungen, Yosua Satrianly Ventje Ilat Wandha Marina Supit Wenas, Lethisia Fransiska Wulan D. Kindangen, Wulan D.